General
The Customs Code allows simplification of formalities in the customs procedures. The simplifications mean special benefits for traders or holders of authorisations for simplified procedures respectively. They enable faster implementation of customs procedures and faster receiving goods by traders.
The competent authorities may:
- allow the use of incomplete customs declarations,
- grant the authorisation for the use of simplified procedure on import and export,
- grant the authorisation for local clearance on import and export,
- grant the authorisation for the authorised consignee status,
- grant the authorisation for the authorised consignor status.
Details
- Simplified customs procedures
- 18-2017: Instruction on the authorization procedure for the status of authorized consignor and authorized consignee
Legislation
EU legislation
Regulations
- Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code
- Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code
- Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code
- Commission Delegated Regulation (EU) 2016/341 establishing transitional rules for certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council, laying down the Union Customs Code where the relevant electronic systems are not yet operational